{"id":120292,"date":"1996-11-08T00:00:00","date_gmt":"1996-11-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-east-india-hotels-limited-vs-commissioner-of-income-tax-on-8-november-1996"},"modified":"2017-05-02T09:20:39","modified_gmt":"2017-05-02T03:50:39","slug":"the-east-india-hotels-limited-vs-commissioner-of-income-tax-on-8-november-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-east-india-hotels-limited-vs-commissioner-of-income-tax-on-8-november-1996","title":{"rendered":"The East India Hotels Limited, &#8230; vs Commissioner Of Income Tax, &#8230; on 8 November, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">The East India Hotels Limited, &#8230; vs Commissioner Of Income Tax, &#8230; on 8 November, 1996<\/div>\n<div class=\"doc_author\">Author: B J Reddy<\/div>\n<div class=\"doc_bench\">Bench: B.P. Jeevan Reddy, K.S. Paripoornan<\/div>\n<pre>           PETITIONER:\nTHE EAST INDIA HOTELS LIMITED, CALCUTTA\n\n\tVs.\n\nRESPONDENT:\nCOMMISSIONER OF INCOME TAX, CALCUTTA\n\nDATE OF JUDGMENT:\t08\/11\/1996\n\nBENCH:\nB.P. JEEVAN REDDY, K.S. PARIPOORNAN\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>\t\t      J U D G M E N T<br \/>\n     B.P. JEEVAN REDDY,J.\n<\/p>\n<p>     Under  Section  256(2)  of\t the  Income  Tax  Act,\t two<br \/>\nquestions were\treferred for  the opinion  of the High Court<br \/>\nviz.:\n<\/p>\n<blockquote><p>     &#8220;1. Whether,  on the  facts and  in<br \/>\n     the circumstances\tof the case, the<br \/>\n     Appellate Tribunal\t was correct  in<br \/>\n     law in  cancelling the Commissioner<br \/>\n     of Income-tax&#8217;s Order Under Section<br \/>\n     263 of the Income-Tax Act, 1961 for<br \/>\n     the assessment year 1977-78?&#8221;<br \/>\n     &#8220;2. Whether,  on the  facts and  in<br \/>\n     the circumstances\tof the case, the<br \/>\n     Appellate Tribunal\t was correct  in<br \/>\n     law in  holding that  the\tassessee<br \/>\n     was entitled  to extra depreciation<br \/>\n     allowance\tand   also  extra  shift<br \/>\n     depreciation   allowance\ton   the<br \/>\n     reasoning\t that\tthere\twas   no<br \/>\n     prohibition for  granting both  the<br \/>\n     allowance either  in the Income-tax<br \/>\n     Rules or in the Act?&#8221;<\/p><\/blockquote>\n<p>     The High Court has answered the second question against<br \/>\nthe assessee  and in  favour of\t the Revenue  following\t the<br \/>\njudgment  of  that  Court  in  S.P.Jaiswal  Estates  Private<br \/>\nLimited v. Commissioner Income Tax [188 I.T.R. 603]. In view<br \/>\nof its\tanswer to  question No.2,  question  No.1  was\talso<br \/>\nanswered in favour of the Revenue and against the assessee.\n<\/p>\n<p>     The assessment  year concerned  in this appeal is 1977-\n<\/p>\n<p>78. The\t assessment was\t made by  the  Inspecting  Assistant<br \/>\nCommissioner (I.A.C.) who allowed deduction for depreciation<br \/>\nwhich included\textra shift allowance on plant and machinery<br \/>\nand also  extra depreciation on office equipment. This order<br \/>\nwas  revised   by  the\t  Commissioner\twho  set  aside\t the<br \/>\nassessment order  and remitted\tthe matter  to the I.A.C. to<br \/>\nredetermine  the   amount  of\tadmissible  depreciation  in<br \/>\naccordance with\t law. He  opined that  in  the\tcase  of  an<br \/>\n&#8216;approved  hotel&#8217;  only\t extra\tdepreciation  allowance\t was<br \/>\nadmissible but\tnot extra  shift depreciation allowance. The<br \/>\nassessee preferred  an\tappeal\tagainst\t the  order  of\t the<br \/>\nCommissioner before  the Tribunal.  The Tribunal allowed the<br \/>\nappeal on  merits following its earlier decision relating to<br \/>\nan approved hotel.\n<\/p>\n<p>     In S  P.Jaiswal Estates  Private Limited,\tthe Calcutta<br \/>\nHigh Court  has taken  the view\t that in the case of hotels,<br \/>\nthe very  concept of double or extra shifts is inapplicable.<br \/>\nThe High  Court has opined that the said CONCEPT is relevant<br \/>\nonly in\t the case  of factories.  It was  following the said<br \/>\ndecision that  question No.2  was answered  in favour of the<br \/>\nRevenue. It  is brought\t to our\t notice that in a subsequent<br \/>\ndecision in  S.P.Jaiswal Estates  (P) Ltd.  [216 I.T.R. 145]<br \/>\nanother Division Bench has taken a contrary view. The latter<br \/>\nDivision Bench\thas held  that even  a hotel  is entitled to<br \/>\nextra shift allowance.\n<\/p>\n<p>     The rates\tof depreciation\t are provided in Appendix to<br \/>\nthe Income  Tax Rules.\tWhether it  is prior  to 1.4.1970 or<br \/>\nthereafter, depreciation  is  allowed  on    &#8220;machinery\t and<br \/>\nplant&#8221;, mentioned  as Item  III in  the Appendix.  Prior  to<br \/>\n1.4.1970, the  rate of\tdepreciation on\t machinery and plant<br \/>\nwas 7  per cent. But in the case of a concern working double<br \/>\nshift, an  additional 50  per  cent  of\t the  said  rate  of<br \/>\ndepreciation was  allowed. Similarly  in the  case of triple<br \/>\nshift, another\t50 per cent of the said rate was allowed. In<br \/>\nother words,  in the  case of  a concern  working for  three<br \/>\nshifts, the  rate of  depreciation allowed  was 14 per cent.<br \/>\nAfter 1.4.1970,\t the extra  shift depreciation allowance was<br \/>\npractically continued  in same\tterms in clause (iv) of Item<br \/>\nIII, though  there was a change in the rate. Clause (iii) of<br \/>\nItem III,  however, provided  &#8220;extra depreciation allowance&#8221;<br \/>\nfor &#8220;approved  hotels&#8221;. It  would  be  appropriate  to\tread<br \/>\nclauses (iii)  and (iv)\t of Item III, to the extent they are<br \/>\nrelevant for our purposes.\n<\/p>\n<p>   &#8220;(iii)    An\t  extra\t  allowance   of<br \/>\n     depreciation of  an amount equal to<br \/>\n     one   half of  the normal allowance<br \/>\n     shall be  allowed in  the\tcase  of<br \/>\n     machinery and plant installed by an<br \/>\n     assessee, being  an Indian company,<br \/>\n     in premises  used by  it as a hotel<br \/>\n     is for  the time  being approved by<br \/>\n     the  Central   Government\tfor  the<br \/>\n     purpose of\t Section 33 of the Act.\n<\/p>\n<p>     Explanation:  For\tthe  purpose  of<br \/>\n     this sub-item  and\t sub-item  (iv)&#8221;\n<\/p>\n<p>     normal allowance  means the  amount<br \/>\n     of\t  depreciation\tallowance  under<br \/>\n     this  item\t  or  the   extra  shift<br \/>\n     depreciation allowance  under  sub-\n<\/p>\n<p>     item (iv)\twhich is allowable under<br \/>\n     Rule 5.\n<\/p>\n<p>     &#8220;(iv; An  extra  allowance\t upto  a<br \/>\n     maximum  of an amount equal to one-\n<\/p>\n<p>     half of  the normal allowance shall<br \/>\n     be allowed\t where a  concern claims<br \/>\n     sub-allowance on  account of double<br \/>\n     shift working  and establishes that<br \/>\n     it\t has  worked  double  shift.  An<br \/>\n     extra allowance  upto a  maximum of<br \/>\n     an\t amount\t  equal\t to  the  normal<br \/>\n     allowance, instead\t of one-half  of<br \/>\n     the  normal   allowance  shall   be<br \/>\n     allowed where a concern claims such<br \/>\n     allowance\ton   account  of  triple<br \/>\n     shift working  and\t establishesthat<br \/>\n     if has worked triple shift.&#8221; &#8221;\n<\/p>\n<p>     The contention of the Revenue is that an approved hotel\n<\/p>\n<p>&#8211; (the\tappellant is  admittedly running  an approved hotel)<br \/>\nis entitled  only to the depreciation allowance\t provided by<br \/>\nclause\t(iii)  and  not\t to  the  extra\t shift\tdepreciation<br \/>\nallowance provided by clause (iv). The contention is that an<br \/>\napproved hotel\tis not\tentitled to both the said allowances<br \/>\nsimultaneously and  that it  is entitled  only to  the extra<br \/>\ndepreciation allowance\tin clause  (iii) but  not  to  extra<br \/>\nshift allowance in clause (iv). It is not possible to agree.<br \/>\nThe depreciation  is allowed  on machinery and plant and not<br \/>\nwith reference\tto the\tnature or  character of the activity<br \/>\ncarried on  in the  premises where  the\t said  machinery  is<br \/>\ninstalled. Indeed  prior to 1.4.1970, there was no reference<br \/>\nto hotels  in Item  III. If  any machinery is installed in a<br \/>\nhotel, such  machinery is certainly entitled to depreciation<br \/>\nallowance. Admittedly, there is no provision in the Appendix<br \/>\nwhether before\t1.4.1970 or  thereafter stating that a hotel<br \/>\nis not\tentitled to  extra shift depreciation allowance. The<br \/>\nexpression &#8220;shift&#8221;  is not defined in the Income Tax Act. It<br \/>\nis defined  only in  the Factories Act. The definition is of<br \/>\ngreat relevance to the controversy herein. It reads:\n<\/p>\n<blockquote><p>     &#8220;(r) where work of the same kind is<br \/>\n     carried out  by two or more sets of<br \/>\n     workers  working  during  different<br \/>\n     periods of\t the day,  each of  such<br \/>\n     sets is  called a\t&#8220;relay&#8221; and each<br \/>\n     of\t such\tperiods\t is   called   a<br \/>\n     &#8220;shift&#8221;.&#8221;<\/p><\/blockquote>\n<p>     A reading\tof the\tdefinition shows that the concept of<br \/>\nshift  is  with\t reference  to\tthe  workers  and  not\twith<br \/>\nreference to  the concern or establishment. In a hotel which<br \/>\nworks twenty  four hours  a day, there is bound to be two or<br \/>\nmore sets of workers working during different periods of the<br \/>\nday. If\t so, the  concept of  shift cannot  be\tsaid  to  be<br \/>\ninapplicable or\t irrelevant in\tthe case of a hotel. We are,<br \/>\ntherefore, of  the opinion  that a hotel is also entitled to<br \/>\nclaim extra  shift depreciation\t allowance on  the machinery<br \/>\nand plant under clause (iv) of Item III (after 1.4.1970). So<br \/>\nfar as\tthe extra  depreciation allowance provided by clause\n<\/p>\n<p>(iii) is  concerned, it\t is  a\tspecial\t and  an  additional<br \/>\nallowance provided  for &#8216;approved hotels&#8217; only. It does not,<br \/>\nhowever,  mean\t that  an   approved  hotel,  to  which\t the<br \/>\ndepreciation  provided\t in  clause  (iii)  is\tallowed,  is<br \/>\ndeprived of the depreciation provided in clause (iv). If the<br \/>\nargument of Revenue is accepted, a strange consequence would<br \/>\nfollow: a  hotel which\tis not\tapproved may get extra shift<br \/>\ndepreciation allowance\t(for three shifts) under clause (iv)<br \/>\nwhile an  approved hotel  will\tget  only  the\tdepreciation<br \/>\nprovided by  clause (iii)  which  would\t be  less  than\t the<br \/>\ndepreciation allowance\tprovided by  clause  (iv).  We\tare,<br \/>\ntherefore,  of\tthe  opinion  that  plant  and\/or  machinery<br \/>\ninstalled in a hotel is entitled to extra shift depreciation<br \/>\nallowance provided  by clause (iv) of Item III in Appendix-I<br \/>\nand that  an approved  hotel is\t entitled, in  addition,  tn<br \/>\nextra depreciation, allowance provided by clause.\n<\/p>\n<p>     For the above reasons, question No.2 is answered in the<br \/>\naffirmative i.e.,  in favour of the assessee and against the<br \/>\nRevenue. Consequently,\tquestion No.1  is also\tanswered  in<br \/>\nfavour of  the assessee\t and against the  Revenue. The civil<br \/>\nappeal is allowed accordingly. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India The East India Hotels Limited, &#8230; vs Commissioner Of Income Tax, &#8230; on 8 November, 1996 Author: B J Reddy Bench: B.P. Jeevan Reddy, K.S. Paripoornan PETITIONER: THE EAST INDIA HOTELS LIMITED, CALCUTTA Vs. RESPONDENT: COMMISSIONER OF INCOME TAX, CALCUTTA DATE OF JUDGMENT: 08\/11\/1996 BENCH: B.P. JEEVAN REDDY, K.S. PARIPOORNAN ACT: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-120292","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The East India Hotels Limited, ... vs Commissioner Of Income Tax, ... on 8 November, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-east-india-hotels-limited-vs-commissioner-of-income-tax-on-8-november-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The East India Hotels Limited, ... vs Commissioner Of Income Tax, ... on 8 November, 1996 - Free Judgements of Supreme Court &amp; 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